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Form a Business

Income tax; deficiency; waive restrictions.

Neb. Rev. Stat. § 77-2784
in effect
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77-2784. Income tax; deficiency; waive restrictions. The taxpayer at any time, whether or not a notice of deficiency has been issued, shall have the right to waive the restrictions on assessment and collection of the whole or any part of the deficiency by a signed notice in writing filed with the Tax Commissioner. Laws 1967, c. 487, § 84, p. 1606.
Source: Nebraska Legislature (nebraskalegislature.gov)URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-2784Fetched: 10/20/2026

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